JACKY AEGTEN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JACKY AEGTEN
Largest movements
- Stocks and contracts +€32,446
up €32,446 (+226%), from €14,350 to €46,796
of which Contracts in progress: +€30,826
- Receivables within one year -€19,310
down €19,310 (-51.4%), from €37,540 to €18,230
of which Trade receivables: -€16,915
- Tangible fixed assets -€11,892
down €11,892 (-13.5%), from €87,862 to €75,969
of which Furniture and vehicles: -€8,379
- Cash -€9,055
down €9,055 (-47.1%), from €19,239 to €10,184
mainly Stocks and contracts (-€32,446) and Debts after one year (-€16,837)
- Debts after one year -€16,837
down €16,837 (-17.0%), from €99,064 to €82,227
of which Financial debts: -€9,837
- Trade debts +€14,684
up €14,684 (+473%), from €3,101 to €17,785
- Reserves -€9,349
down €9,349 (-32.9%), from €28,439 to €19,091
of which Distributable reserves: -€9,349
- Tax, wage and social debts +€3,272
up €3,272 (+1,379%), from €237 to €3,509
- Gross operating margin +€39,726
up €39,726, from -€17,459 to €22,268
- Depreciation +€5,767
up €5,767 (+25.8%), from €22,387 to €28,154
- Other operating charges -€868
down €868 (-34.0%), from €2,550 to €1,682
- Financial charges -€453
down €453 (-20.2%), from €2,240 to €1,787
- Financial income -€310
down €310 (-61.4%), from €505 to €195
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,261 | €151,449 | -€7,812 | -4.9% |
| Fixed assets | 21/28 | €88,132 | €76,239 | -€11,892 | -13.5% |
| Tangible fixed assets | 22/27 | €87,862 | €75,969 | -€11,892 | -13.5% |
| Plant, machinery and equipment | 23 | €9,248 | €5,734 | -€3,514 | -38.0% |
| Furniture and vehicles | 24 | €78,614 | €70,235 | -€8,379 | -10.7% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €71,129 | €75,210 | +€4,081 | +5.7% |
| Stocks and contracts in progress | 3 | €14,350 | €46,796 | +€32,446 | +226% |
| Stocks | 30/36 | €14,350 | €15,970 | +€1,620 | +11.3% |
| Contracts in progress | 37 | €0 | €30,826 | +€30,826 | |
| Amounts receivable within one year | 40/41 | €37,540 | €18,230 | -€19,310 | -51.4% |
| Trade receivables | 40 | €35,145 | €18,230 | -€16,915 | -48.1% |
| Other amounts receivable | 41 | €2,395 | €0 | -€2,395 | -100% |
| Cash at bank and in hand | 54/58 | €19,239 | €10,184 | -€9,055 | -47.1% |
| Total equity and liabilities | 10/49 | €159,261 | €151,449 | -€7,812 | -4.9% |
| Equity | 10/15 | €47,439 | €38,091 | -€9,349 | -19.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €28,439 | €19,091 | -€9,349 | -32.9% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €9,689 | €341 | -€9,349 | -96.5% |
| Amounts payable | 17/49 | €111,821 | €113,358 | +€1,537 | +1.4% |
| Amounts payable after more than one year | 17 | €99,064 | €82,227 | -€16,837 | -17.0% |
| Financial debts | 170/4 | €34,527 | €24,689 | -€9,837 | -28.5% |
| Other amounts payable | 178/9 | €64,538 | €57,538 | -€7,000 | -10.8% |
| Amounts payable within one year | 42/48 | €12,757 | €31,132 | +€18,375 | +144% |
| Current portion of amounts payable after more than one year | 42 | €9,418 | €9,837 | +€419 | +4.4% |
| Trade debts | 44 | €3,101 | €17,785 | +€14,684 | +473% |
| Suppliers | 440/4 | €3,101 | €17,785 | +€14,684 | +473% |
| Taxes, remuneration and social security | 45 | €237 | €3,509 | +€3,272 | +1,379% |
| Taxes | 450/3 | €237 | €3,509 | +€3,272 | +1,379% |
| Non-recurring operating income | 76A | €9,903 | €750 | -€9,153 | -92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,387 | €28,154 | +€5,767 | +25.8% |
| Other operating charges | 640/8 | €2,550 | €1,682 | -€868 | -34.0% |
| Non-recurring operating charges | 66A | €1,261 | €0 | -€1,261 | -100% |
| Gross operating margin | 9900 | -€17,459 | €22,268 | +€39,726 | |
| Operating profit (loss) | 9901 | -€43,656 | -€7,568 | +€36,087 | +82.7% |
| Financial income | 75/76B | €505 | €195 | -€310 | -61.4% |
| Recurring financial income | 75 | €505 | €195 | -€310 | -61.4% |
| Financial charges | 65/66B | €2,240 | €1,787 | -€453 | -20.2% |
| Recurring financial charges | 65 | €2,240 | €1,787 | -€453 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | -€45,390 | -€9,160 | +€36,230 | +79.8% |
| Income taxes | 67/77 | €237 | €189 | -€48 | -20.4% |
| Profit (loss) for the period | 9904 | -€45,628 | -€9,349 | +€36,279 | +79.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,628 | -€9,349 | +€36,279 | +79.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.